Title RPT, Real Property Tax

§ 200. State board. There is hereby created in the department of\ntaxation and finance a separate and independent state board of real\nproperty tax services, to consist of five members to be appointed by the\ngovernor, by and with the advice and consent of the senate. Of those\n…

§ 200-a. Powers of the state board of real property tax services. 1.\nThe powers, functions, duties, and obligations of the state board of\nreal property tax services shall be separate from and independent of the\nauthority of the department of taxation and finance. Such board s…

§ 2000. Severability. If any clause, sentence, paragraph, section or\npart of this chapter shall be adjudged by any court of competent\njurisdiction to be invalid, such judgment shall not affect, impair or\ninvalidate the remainder thereof, but shall be confined in its operation…

§ 2002. Saving clause. 1. An act of the legislature of the years\nnineteen hundred fifty-eight or nineteen hundred fifty-nine, which\n (a) Repeals or purports to repeal any provision of law codified or\namended by this chapter, shall be legally effective and the provisions\nof l…

§ 2004. Preservation of rights of state. 2. This chapter shall not\naffect the manner or time of payment of amounts payable to the state by\ncertain counties on account of bonds issued for highway construction\npurposes pursuant to chapter four hundred sixty-nine of the laws of\…

§ 2006. Exceptions. This chapter shall not be deemed to repeal or\notherwise affect the provisions of any special or local law or ordinance\nor of any county, city or village charter, or other special form of\ngovernment, it being the intention of the legislature that the same\n…

§ 2008. Effect of chapter. 1. Provisions of this chapter that are\nsubstantially the same in substance and effect as those which are in\nforce immediately prior to the time this chapter shall take effect and\nwhich are repealed by this chapter are intended to be codifications an…

§ 201. Assumption of responsibilities by the department of taxation\nand finance. 1. On and after the effective date of this section, the\nfunctions, powers and duties of the state board of real property\nservices as formerly established by this chapter shall be considered\nfunc…

§ 2010. Pending actions and proceedings. No action or proceeding\npending at the time when this chapter shall take effect shall be\naffected by any provision of this chapter, but the same may be\nprosecuted, defended or enforced as if this chapter had not been\nenacted.\n

§ 2012. Existing rights and remedies preserved. No existing right or\nremedy of any character shall be lost, impaired or affected by reason of\nthis chapter, nor shall the validity of any action taken by any public\nofficial under the law in force immediately prior to the time t…

§ 2014. Laws repealed. Of the laws enumerated in the schedule hereto\nannexed and subject to the provisions of this article, that portion\nspecified in the last column is hereby REPEALED.\n

§ 2016. Effective date. This act shall take effect October first,\nnineteen hundred fifty-nine.\n

§ 202. Powers and duties of the commissioner in relation to real\nproperty tax administration. 1. The commissioner shall:\n (a) Assess special franchises;\n (b) Establish state equalization rates for each county, city, town and\nvillage;\n (c) Approve assessments of state lands …

§ 203. Office of real property tax services. There is hereby created\nwithin the department of taxation and finance an office of real property\ntax services. The head of the office shall be a deputy commissioner for\nreal property tax services, who shall also be the executive of…

§ 204. Oaths and affidavits; subpoenas. Each member of the board, and\nany officer or employee of the state board of real property tax services\nduly authorized by resolution of the board, shall have power to\nadminister oaths, take affidavits and certify acknowledgements in\nre…

§ 206. Execution of instruments. Whenever the board is authorized or\nrequired by law to execute an instrument, such instrument shall be\nexecuted by affixing the name of the board and, underneath such name,\nthe signature of one or more of the members of such board or such\noff…

§ 208. Official seal. The board shall have an official seal. Its\nrecords, proceedings and copies of all papers and documents in its\npossession and custody may be authenticated in the usual form, under\nsuch seal and the signature of any one of the members of the board or\nsuch…

§ 216. Powers of commissioner upon neglect or refusal of officials to\nperform duties. 1. Whenever it appears to the satisfaction of the\ncommissioner that any assessor or other public officer, employee or\nboard of assessment review whose duties relate directly to real property…

§ 300. Property subject to taxation. All real property within the\nstate shall be subject to real property taxation, special ad valorem\nlevies and special assessments unless exempt therefrom by law.\nNotwithstanding any provision of this chapter or of any other general,\nspecia…

§ 301. Valuation date. All real property subject to taxation, and\nassessed as of a March first taxable status date, shall be valued as of\nthe preceding first day of July. The valuation date of real property in\na city or town not subject to the provisions of this section shall…

§ 302. Taxable status date. 1. The taxable status of real property in\ncities and towns shall be determined annually according to its condition\nand ownership as of the first day of March and the valuation thereof\ndetermined as of the applicable valuation date. The taxable stat…

* § 304. Subject of assessment. All assessments shall be against the\nreal property itself which shall be liable to sale pursuant to law for\nany unpaid taxes or special ad valorem levies.\n * NB (Effective until ruling by Commissioner of Internal Revenue)\n * § 304. Subject of …

§ 305. Assessment methods and standard. 1. The existing assessing\nmethods in effect in each assessing unit on the effective date of this\nsection may continue.\n 2. All real property in each assessing unit shall be assessed at a\nuniform percentage of value (fractional assessme…

§ 305-a. Assessment using the comparable sales, income capitalization\nor cost method. 1. As used in this section, the following terms shall\nhave the following meanings:\n (a) "Mixed-use property" means a property with a building or structure\nused for both residential and comm…

§ 307-a. Additional tax on class one property. 1. Generally.\nNotwithstanding any provision of any general, special or local law to\nthe contrary, any city with a population of one million or more is\nhereby authorized and empowered to adopt and amend local laws in\naccordance w…

§ 308. Local government defined. "Local government" when used in this\ntitle, unless otherwise expressly stated or unless the context otherwise\nrequires, means a county, city or town with the power to assess real\nproperty for the purpose of taxation.\n

§ 310. Assessor. 1. Selection. Each local government to which this\ntitle applies which has the power to assess real property for purposes\nof taxation shall have one assessor. An appointive assessor shall be\nappointed by the legislative body of the local government except that…

§ 312. Minimum qualification standards for assessors, appraisal\npersonnel and candidates eligible for certification as assessor. The\ncommissioner shall establish for counties, cities and towns to which\nthis title applies minimum qualification standards (a) for appointments\nt…

§ 314. Acting assessor. 1. In the event that an assessor appointed\npursuant to the provisions of section three hundred ten of this title is\nunable to perform the duties of the office or the office becomes vacant,\nthe appointing authority may by resolution designate or appoint…

§ 316. Orientation. Within one month of commencing a term of office,\nany assessor, whether elected or appointed, who has not obtained\ncommissioner certification pursuant to this title, shall attend a one\nday orientation course prescribed by the commissioner. Such orientation\…

§ 318. Certification of assessors. 1. Any person appointed or elected\nto the office of assessor shall be certified by the commissioner\npursuant to this section within a minimum of one year and a maximum of\nthree years after he or she commences his or her term of office, unles…

§ 320. Certification as eligible for the position of assessor. 1. Any\nperson who is not an assessor may be certified as eligible for the\nposition of assessor where such person:\n (a) meets the minimum qualification standards prescribed by the\ncommissioner for such purpose and…

§ 322. Failure to obtain or maintain certification. 1. The\ncommissioner shall conduct a hearing upon notice to the assessor and the\nclerk of the local government for which the assessor serves, such\nhearing to be conducted within the county where the assessing unit is\nlocated…

§ 326. Local government appraisal personnel. No person shall be\nemployed by a local government and assigned professional appraisal\nduties which relate to the assessment of real property for purposes of\ntaxation unless he or she meets the minimum qualification standards\nestab…

§ 328. Option to change to single appointed assessor. In any city or\ntown which has retained the office of elective assessor, the legislative\nbody of such city or town may adopt a local law providing that from and\nafter a date set forth in such local law, which date must be w…

§ 329. Option to change to sole elected assessor. In any city or town\nwhere the option to retain elective assessors was exercised in\naccordance with the provisions of former section fifteen hundred\nfifty-six of this chapter, the legislative body of such city or town may\nadop…

§ 330. Adoption of local law. No "charter law", as such term is\ndefined in section thirty-two of the municipal home rule law, nor local\nlaw shall be adopted which is inconsistent with the provisions of this\ntitle. No local law adopted pursuant to the provisions of this title\…

§ 332. Inconsistent laws inapplicable. Provisions of all general,\nspecial, local or other laws which are inconsistent with the provisions\nof this title shall be inapplicable to counties, cities and towns to\nwhich this title applies but if not inconsistent shall apply to such\…

§ 334. Local governments to which title applies. 1. This title shall\napply to all counties except counties wholly within a city and all\ncities and towns in the state except (a) a city with a population of\nfive million or more, (b) a city or town in a county having the power t…

§ 336. Statement of disclosure for assessors. 1. Definitions. When\nused in this section and unless otherwise expressly stated or unless the\ncontext otherwise requires:\n a. The term "appropriate body" or "appropriate bodies" shall mean:\n (i) in the case of any municipal corpo…

§ 350. Applicability. The provisions of this title shall apply to any\ncity having a population of five million or more inhabitants. The term\n"city", as used in this title, shall mean any such city.\n

§ 352. Minimum qualification standards for assessors and appraisal\npersonnel. The commissioner shall establish for cities to which this\ntitle applies minimum qualification standards for appointments to the\npositions of (a) chief or inferior assessor and (b) other administrati…

§ 354. Certification of assessors. 1. Any person appointed to the\noffice of chief or inferior assessor or city assessor shall be certified\nby the commissioner pursuant to this section within a maximum of three\nyears after he or she commences his or her appointment or by April…

§ 356. Certification as eligible for the position of assessor. 1. Any\nperson who is not an assessor may be certified as eligible for the\nposition of assessor where such person:\n (a) meets the minimum qualification standards prescribed by the\ncommissioner for such purpose and…

§ 358. Failure to obtain or maintain certification. 1. The\ncommissioner shall conduct a hearing upon notice to the chief assessor\nand the clerk of the city for which the assessor serves, such hearing to\nbe conducted within the city where the assessing unit is located no\nlate…

§ 360. City appraisal personnel. No person shall be employed by a city\nand assigned professional appraisal duties which relate to the\nassessment or adjudication of real property for purposes of taxation\nunless he or she meets the minimum qualification standards established\nb…

§ 362. Adoption of local law. No local law shall be adopted which is\ninconsistent with the provisions of this title.\n

§ 364. Inconsistent laws inapplicable. Provisions of all general,\nspecial, local or other laws which are inconsistent with the provisions\nof this title shall be inapplicable to cities to which this title\napplies, but if not inconsistent shall apply to such cities.\n

§ 400. United States. 1. Real property owned by the United States\nshall be exempt from taxation, except as otherwise provided by the laws\nof the United States.\n 2. Real property occupied exclusively or in part by the United States\npursuant to the provisions of the public bui…

§ 402. United States or state property held under contract of sale.\n1. Whenever the legal title of real property is in the United States,\nor in the state of New York, but the use, occupation or possession\nthereof is in a person, partnership, association or corporation under a…